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  • Calculate the correct amount to withhold

    To calculate the correct amount to be withheld from a payment of unused annual leave, you will need to know:

    • how much of the payment relates to unused annual leave
    • how much of the payment relates to a bonus or additional payment relating to that leave
    • whether or not the payment is being made for early termination of employment            
      • through genuine redundancy
      • through invalidity
      • as part of an early retirement scheme
    • if the payment is not being made under any of the above, how much of the payment is for leave accrued on or after 18 August 1993.

    Next steps:

    Genuine redundancy, invalidity or an early retirement scheme

    Leaving employment for other reasons

    Last modified: 01 May 2020QC 19081